W. Va. Code R. § 110-13KK-1

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-13KK-1 - General

1.1. Scope. -- This legislative rule establishes the procedures for applying for and claiming the West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers, and sets forth the methodology the Tax Commissioner will use to administer the West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers.

1.2. Authority. -- W. Va. Code § 11-10-5 and W. Va. Code § 11-13KK-13.

1.3. Filing Date. -- July 1, 2022.

1.4. Effective Date. -- July 1, 2022.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2027.

W. Va. Code R. § 110-13KK-1